Pooled Fringe Benefits Rates

Applicable Category

Rate % (FY18)

Rate % (FY19)

9MO

31.1%

33.7%

Administrative

37.2%

40.3%

Graduate Students

13.4%

12.0%

Undergraduate Students

3.2%

1.8%

Temporary

19.1%

19.8%

Note: Fringe rates are applied based on the benefit program code assigned to the employee. The following five fringe benefit expense accounts are used for employer fringe activities which are included in the pooled fringe rate (FICA, retirement, insurance, etc.):